Registration number: 13805985

Antony Turner Permanent Makeup Training Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Antony Turner Permanent Makeup Training Limited

(Registration number: 13805985)
Balance Sheet as at 31 October 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	-	4,533
Current assets
Debtors	6	-	14,106
Cash at bank and in hand		70	6,561
		70	20,667
Creditors: Amounts falling due within one year	7	(26,690)	(24,098)
Net current liabilities		(26,620)	(3,431)
Total assets less current liabilities		(26,620)	1,102
Provisions for liabilities		-	(861)
Net (liabilities)/assets		(26,620)	241
Capital and reserves
Called up share capital	8	2	2
Retained earnings		(26,622)	239
Shareholders' (deficit)/funds		(26,620)	241

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 31 October 2025 and signed on its behalf by:
 

Mr A K T Turner Director

Miss L Jobbins Director

Antony Turner Permanent Makeup Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
23 Kingswear Parade
Leeds
LS15 8LJ

These financial statements were authorised for issue by the Board on 31 October 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Antony Turner Permanent Makeup Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	Straight line 33.33%

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2024 £	2023 £
Depreciation expense	2,837	2,074

Antony Turner Permanent Makeup Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 November 2023	7,913	598	8,511
Disposals	(7,913)	(598)	(8,511)
At 31 October 2024	-	-	-
Depreciation
At 1 November 2023	3,926	52	3,978
Charge for the year	2,637	199	2,836
Eliminated on disposal	(6,563)	(251)	(6,814)
At 31 October 2024	-	-	-
Carrying amount
At 31 October 2024	-	-	-
At 31 October 2023	3,987	546	4,533

6

Debtors

Current	2024 £	2023 £
Other debtors	-	14,106
	-	14,106

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	14,903	-
Taxation and social security		2,798	14,198
Accruals and deferred income		8,989	9,900
		26,690	24,098

Antony Turner Permanent Makeup Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

8	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £0.01 each	200	2	200	2
Ordinary A shares of £0.01 each	50	1	50	1
Ordinary B shares of £0.01 each	50	1	50	1
	300	3	300	3

9	Loans and borrowings

Current loans and borrowings

	2024 £	2023 £
Other borrowings	14,903	-